SEC Comment Letter for Cohen & Co Inc. (COHN) (CIK 0001270436) (COHN) — Mar 23, 2012
Cohen & Co Inc. (COHN) (CIK 0001270436)
Date: March 23, 2012 · CIK: 0001270436 · Accession: 0000000000-12-015042
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-32026
Letter
March 23, 2012 Via E-mail Daniel G. Cohen Chairman of the Board and Chief Executive Officer Institutional Financial Markets, Inc. Cira Centre 2929 Arch Street, 17 th Floor Philadelphia, PA 19104 Re: Institutional Financial Markets, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 4, 2011 File No. 001-32026
Dear Mr. Cohen: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Suzanne Hayes Suzanne Hayes
Assistant Director
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March 23, 2012 Via E-mail Daniel G. Cohen Chairman of the Board and Chief Executive Officer Institutional Financial Markets, Inc. Cira Centre 2929 Arch Street, 17 th Floor Philadelphia, PA 19104 Re: Institutional Financial Markets, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 4, 2011 File No. 001-32026 Dear Mr. Cohen: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director